गृह्यमाणेष्वहं कुर्यान्न विद्वान् यस्त्वविक्रिय: ॥ ९ ॥
guṇair api guṇeṣu ca
gṛhyamāṇeṣv ahaṁ kuryān
na vidvān yas tv avikriyaḥ
indriyaiḥ — by the senses; indriya — of the senses; artheṣu — in the objects; guṇaiḥ — by those generated from the modes of nature; api — even; guṇeṣu — in those generated by the same modes; ca — also; gṛhyamāṇeṣu — as they are being accepted; aham — false ego; kuryāt — should create; na — not; vidvān — one who is enlightened; yaḥ — who; tu — indeed; avikriyaḥ — is not affected by material desire.
An enlightened person who is free from the contamination of material desire does not consider himself to be the performer of bodily activities; rather, he knows that in all such activities it is only the senses, born of the modes of nature, that are contacting sense objects born of the same modes of nature.
Lord Kṛṣṇa makes a similar statement in Bhagavad-gītā (3.28):
guṇā guṇeṣu vartanta
iti matvā na sajjate
“One who is in knowledge of the Absolute Truth, O mighty-armed, does not engage himself in the senses and sense gratification, knowing well the difference between work in devotion and work for fruitive results.”
The material body always interacts with the sense objects, for in order to survive the body must eat, drink, speak, sleep, and so on, but an enlightened person who knows the science of Kṛṣṇa consciousness never thinks, “I am accepting these sense objects as my property. They are meant for my pleasure.” Similarly, if the body performs a wonderful activity, a Kṛṣṇa conscious person does not become proud, nor is he depressed by the failure of the body to function in a particular way. In other words, Kṛṣṇa consciousness means giving up identification with the gross and subtle material bodies. One should see them as the external energy of the Lord, working under the direction of the Lord’s empowered representative māyā. One absorbed in fruitive activities works under the jurisdiction of mahā-māyā, or the external illusory potency, and experiences the miseries of material existence. On the other hand, a devotee works under the internal potency, called yoga-māyā, and remains satisfied by offering his loving service to the Lord. In either case, the Lord Himself, by His multifarious potencies, is the ultimate performer of action.
According to Śrīla Viśvanātha Cakravartī Ṭhākura, one who claims to be transcendental to the bodily concept of life, but at the same time remains under the influence of material desire and mental transformation, is understood to be a cheater and the lowest type of conditioned soul.